{
  "id": "RS21257",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS21257",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs2846/",
      "id": "RS21257 2002-07-08",
      "date": "2002-07-08",
      "retrieved": "2005-06-11T11:37:55",
      "title": "Auditing and Accounting Regulation: Key SEC Powers",
      "summary": "Key auditing and accounting reform legislation, S. 2673 (Sarbanes), and H.R. 3763 (Oxley), and proposals for auditor oversight by the Securities and Exchange Commission (SEC) have been launched to help restore public confidence in a system of corporate financial accounting tainted by accounting fiascos at companies like Enron, Tyco, and Worldcom. This report provides background on significant current SEC regulatory powers in the area of accounting and auditing. It will be updated if there are changes in SEC authority.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20020708_RS21257_62f6c782d84ebc416b4b612da9996cf44faab37d.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20020708_RS21257_62f6c782d84ebc416b4b612da9996cf44faab37d.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
        },
        {
          "source": "LIV",
          "id": "U.S. Securities and Exchange Commission",
          "name": "U.S. Securities and Exchange Commission"
        },
        {
          "source": "LIV",
          "id": "Securities regulation",
          "name": "Securities regulation"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy",
    "Legislative Process"
  ]
}